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In-market teams across seven Asian jurisdictions, coordinated through Singapore for a single point of accountability.

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Tax compliance and advisory across Asia
Home›Services›Tax

Tax Compliance & Advisory Across Asia

Corporate and personal tax compliance, indirect tax (GST/VAT/SST), and withholding tax across seven Asian markets — together with tax advisory support delivered as part of our integrated corporate services. Luther's in-market teams manage filings, correspond with tax authorities, and advise on structuring, incentives, residency and cross-border efficiency. Where specialist legal or tax advisory is required, we coordinate with the relevant Luther professionals.

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What We Handle

  • Corporate & personal tax compliance
  • GST / VAT / SST filing & advisory
  • Withholding tax compliance & planning
  • Tax authority correspondence
  • Incentives, residency & structuring support
  • Transfer pricing documentation
Key Benefits

Why Manage Tax Compliance with Luther?

Compliance First

Our focus is on accurate, on-time statutory tax compliance. We ensure your entities meet all filing obligations, avoid interest and penalties, and maintain good standing with local tax authorities.

Authority Correspondence Included

We prepare and send all correspondence to tax authorities on your behalf, including responses to queries, objections to assessments, and coordination of tax audits.

Integrated with Accounting

Tax returns flow directly from our accounting work. No rekeying, no reconciliation gaps — the numbers in your accounts and your tax returns match.

Multi-Market Visibility

A single tax compliance calendar across all your Asian entities. You know what's due, when, and in which market — without tracking seven separate compliance cycles.

Tax by Country

Tax Requirements by Market

Corporate tax rates, filing deadlines, indirect tax regimes, and advisory needs differ across Asia. Select a country below to see the specific obligations we manage and the advisory support we provide.

Tax Compliance, Advisory & Filing Services — Singapore

Singapore has a corporate income tax rate of 17% with extensive partial tax exemptions for eligible companies. GST applies at 9% (from 2024) for registered businesses. The Inland Revenue Authority of Singapore (IRAS) administers all taxes. We provide statutory compliance, payroll tax reporting, and tax advisory support as part of our integrated corporate services.

  • Corporate Income Tax (CIT)Form C / C-S / C-S Lite annual return by 30 November; tax computations; IRAS query management and objection support
  • Estimated Chargeable Income (ECI)ECI declaration filed within 3 months of financial year end; waiver conditions assessed where applicable
  • GST compliance & advisoryregistration and deregistration; quarterly F5 / F7 return and payment (due 1 month after quarter end); GST advisory on 9% standard rate; import GST (IGDS); reverse charge where applicable
  • Withholding Tax (WHT): compliance on Singapore-sourced payments to non-residents; Form IR37 filing and payment is generally due by the 15th of the second month from the date of payment to the non-resident
  • Individual income tax & expatriate filingresident and non-resident individual income tax returns (Forms B, B1 and M); tax clearance (IR21) for departing employees; advisory on residency status and applicable exemptions, particularly for expatriates
  • IR8A / Auto-Inclusion Scheme (AIS)annual IR8A employer returns, Appendices 8A and 8B, and IR8S; AIS submission to IRAS by 1 March; advisory on benefit-in-kind reporting
  • Transfer pricing documentationTransfer pricing documentation should be ready by the corporate tax filing due date where the company is required to prepare it, and must be submitted within the required timeframe if requested by IRAS. We coordinate preparation of the documentation where required.
  • FATCA / CRS reportingFATCA and Common Reporting Standard (CRS) compliance coordination and reporting support for reporting entities subject to IRAS reporting obligations, with specialist advice coordinated where required
  • Tax incentive & structuring supportPartial Tax Exemption (PTE), Start-Up Tax Exemption (SUTE), and available incentive applications; Double Taxation Agreement (DTA) relief and certificates of residence; cross-border structuring support
  • Tax authority correspondencepreparation and management of all IRAS correspondence, queries, notices and objections on your behalf

Where specialist legal or tax advisory is required, we coordinate with the relevant Luther professionals.

Singapore FAQs & expertise →

Singapore Tax & Compliance Calendar

Monthly: CPF contributions via payroll (14th); WHT filing and payment generally due by the 15th of the second month from the date of payment to the non-resident.

Quarterly: GST F5/F7 return and payment — 1 month after quarter end.

By 1 March: IR8A / AIS employer returns.

Within 3 months of FYE: ECI filing.

30 November: Form C / C-S / C-S Lite annual CIT return (e-filing).

TP documentation: ready by CIT filing date where required; produced within required timeframe if requested by IRAS.

Specific dates depend on financial year end and entity type. Confirm before implementation.

Malaysia Tax Compliance & Filing Services

Malaysia's corporate income tax rate is 24% (17% for SMEs on the first RM 600,000 of chargeable income). Sales and Services Tax (SST) applies to prescribed goods and services. Tax is administered by the Inland Revenue Board (LHDN); Customs handles SST.

  • Corporate Income Tax (CIT)Form C submission; LHDN e-filing within 7 months of financial year end; tax computations and LHDN query management
  • CP204 (Estimated Tax Payable)estimate submitted within 3 months of the start of the basis period; 12 equal monthly instalment payments (due 15th of each month)
  • Sales & Service Tax (SST)Sales Tax (5%/10%) on prescribed goods and Service Tax (6%) on prescribed services; bi-monthly SST-02 return and payment
  • Withholding Tax (WHT)WHT on payments to non-residents, including claims for double taxation relief; Form CP37 filing and remittance within 1 month of payment
  • Individual Income Tax & PCBemployer monthly tax deduction (PCB/MTD) payroll processing and remittance; individual income tax filing coordination for employees and expatriates; EA Form preparation
  • Transfer pricing documentationtransfer pricing documentation support where applicable and required, depending on entity type and related-party transaction thresholds
  • Stamp Dutycoordination of stamp duty assessment and payment for applicable instruments, contracts and share transfers
  • Real Property Gains Tax (RPGT)applicable on disposal of real property; Form CKHT 1A coordination where applicable
  • Tax advisory supportsupport may include advisory coordination on incentives, withholding tax and cross-border matters; we coordinate with the relevant Luther professionals where specialist advice is required
Malaysia FAQs & expertise →

Key Filing Deadlines

Form C: 7 months after financial year end. CP204 monthly instalments on 15th of each month. SST return: by last day of month following bi-monthly period.

Indonesia Tax Compliance & Filing Services

Indonesia's corporate income tax rate is 22%. VAT (PPN) applies at 11%. The Directorate General of Taxes (DGT) administers all taxes, with mandatory e-filing via DJP Online. We support monthly and annual tax compliance as part of integrated corporate services.

  • Corporate Income Tax (PPh Badan): Annual SPT Tahunan Badan filing (generally due end of April for e-filing); monthly PPh 25 advance instalment payments
  • VAT (PPN): 11% standard rate; monthly SPT Masa PPN return filed via e-Faktur system (end of following month); input tax credit coordination where applicable
  • Withholding Tax (PPh): Monthly WHT filings under PPh 21 (employee income), PPh 23 (services/royalties/interest), PPh 26 (non-residents), PPh 4(2) (final tax on certain payments); filing and remittance coordination
  • Personal Income Tax (PPh OP): Employer-withheld employee tax; annual individual SPT Tahunan preparation coordination where applicable
  • BPJS payroll levy: BPJS Ketenagakerjaan and BPJS Kesehatan contributions processed as part of payroll administration
  • Transfer pricing documentation or disclosure support: where applicable and required, depending on related-party transaction thresholds; master file and local file coordination where required
  • Tax audit coordination: document preparation and correspondence management for DGT examinations (pemeriksaan pajak) and objections
  • Tax advisory support: support may include advisory coordination on VAT incentives, WHT treaty application and cross-border matters; we coordinate with the relevant Luther professionals where specialist advice is required
Indonesia FAQs & expertise →

Indonesia Compliance Calendar

Monthly: PPh 25 instalment (15th); WHT filings PPh 21/23/26 (10th–20th); PPN monthly return (end of following month); BPJS contributions (15th).
April (generally): SPT Tahunan Badan annual CIT return (e-filing). Deadline varies by entity type. Confirm before implementation.

Thailand Tax Compliance & Filing Services

Thailand has a corporate income tax rate of 20% (reduced rates available for qualifying SMEs). VAT applies at 7%. The Revenue Department administers direct taxes; other indirect taxes are managed by the Excise and Customs Departments. We support routine monthly and annual tax compliance as part of integrated corporate services.

  • Corporate Income Tax (Por.Ngor.Dor.50): Annual CIT return filed within 150 days of financial year end; half-year CIT estimate (Por.Ngor.Dor.51) filed within 2 months after the first half of the accounting period
  • VAT (Por.Por.30): 7% standard rate; monthly return filed with the Revenue Department by the 15th of the following month, if VAT-registered
  • Withholding Tax (PND 1/3/53): Monthly withholding on employment income (PND 1), service fees and other payments (PND 3, PND 53); filing and remittance coordination
  • Personal Income Tax (PND.91): Annual return for employees; employer payroll tax filing and monthly withholding coordination
  • Specific Business Tax (SBT): Where applicable for financial services, real estate and certain other business activities
  • Social Security Fund (SSF): Employer and employee contributions processed as part of payroll administration
  • Transfer pricing documentation or disclosure support: where applicable and required, depending on related-party transactions and local thresholds; Thailand has mandatory TP documentation requirements for qualifying entities
  • BOI compliance coordination: monitoring of tax privileges, investment conditions and reporting obligations for Board of Investment-promoted companies, where applicable
  • Tax advisory support: support may include advisory coordination on incentives, WHT treaty application and cross-border matters; we coordinate with the relevant Luther professionals where specialist advice is required
Thailand FAQs & expertise →

Thailand Compliance Calendar

Monthly (7th/15th): WHT returns (PND 1/3/53); VAT return (PP.30 by 15th); SSF contributions.
31 March: Annual personal income tax returns (PND.91).
Within 2 months of mid-year point: Half-year CIT estimate (PND.51).
Within 150 days of FYE: Annual CIT return (PND.50). Deadline varies by financial year end. Confirm before implementation.

Vietnam Tax Compliance & Filing Services

Vietnam has a standard CIT rate of 20%. VAT (GTGT) applies at 10% standard rate (0% for exports). All tax declarations must be filed electronically through the General Department of Taxation (GDT) system. We support monthly, quarterly and annual tax compliance as part of integrated corporate services.

  • Corporate Income Tax (CIT): Quarterly provisional CIT advance payments (by 30th of month following each quarter); annual CIT finalisation return due within 3 months of financial year end (generally 31 March for calendar-year companies)
  • VAT (GTGT): 10% standard rate; monthly declarations due 20th of following month (or quarterly by 30th of following month for qualifying companies); electronic filing via GDT portal
  • Withholding Tax / Foreign Contractor Tax (FCT): FCT applies to payments to foreign contractors — VAT and CIT components coordinated based on applicable method and treaty, where relevant
  • Personal Income Tax (PIT): Monthly employer PIT withholding and remittance; quarterly or annual PIT declaration support; annual PIT finalisation coordination (generally by 31 March of following year)
  • Social insurance, health insurance and unemployment insurance: Monthly SI/HI/UI contributions and declarations filed with VASS/relevant authorities
  • Transfer pricing documentation or disclosure support: where applicable and required under Decree 132/2020 and related guidance; annual TP disclosure form (Form 03-7/TNDN) where applicable
  • Tax audit support: document preparation and correspondence management for GDT tax inspections (kiểm tra thuế) and objections
  • Tax advisory support: support may include advisory coordination on FCT, investment incentives and cross-border structures; we coordinate with the relevant Luther professionals where specialist advice is required
Vietnam FAQs & expertise →

Vietnam Compliance Calendar

Monthly (20th): VAT and PIT monthly declarations; SI/HI/UI contributions (3rd of month).
Quarterly (30th): Quarterly VAT and CIT advance instalments; quarterly PIT declaration.
31 March (generally): Annual CIT finalisation; annual PIT finalisation; annual financial statements. Deadline varies by financial year end. Confirm before implementation.

India Tax Compliance & Filing Services

India's base corporate tax rate for domestic companies is 22% (effective rate including surcharge and cess is approximately 25.17%). GST is a nationwide indirect tax administered by the CBIC; income tax is administered by the CBDT. We support monthly GST filings, TDS compliance and annual returns as part of integrated corporate services.

  • Corporate Income Tax: Annual Income Tax Return (ITR-6 for companies); filing deadline generally 31 October for audited companies; quarterly Advance Tax instalments (15 June, 15 September, 15 December, 15 March)
  • Minimum Alternate Tax (MAT): MAT provisions applicable where book profits exceed taxable income, depending on entity structure
  • GST compliance: GSTR-1 (outward supply return, 11th of following month) and GSTR-3B (summary return, 20th of following month) filed monthly or quarterly depending on turnover; annual GSTR-9 reconciliation
  • TDS/TCS (Tax Deducted/Collected at Source): Monthly TDS remittance (by 7th of following month); quarterly TDS returns (Form 24Q for salaries, Form 26Q for other payments, Form 27Q for non-residents); Form 16/16A issuance coordination
  • Personal Income Tax & employer tax reporting: Form 16 issuance; employer payroll TDS coordination; individual income tax filing support where applicable
  • Transfer pricing documentation or disclosure support: where applicable and required; Form 3CEB (accountant's certification) required for international transactions with associated enterprises exceeding specified thresholds — we coordinate with the relevant Luther professionals where required
  • FEMA / RBI reporting coordination: FEMA compliance coordination for foreign-invested entities, where applicable; advance remittance and investment filings coordination
  • Tax advisory support: support may include advisory coordination on TDS rates, GST classification, and cross-border matters; we coordinate with the relevant Luther professionals where specialist advice is required
India FAQs & expertise →

India Compliance Calendar

Monthly (7th/20th): TDS remittance (7th); GSTR-3B (20th); PF/ESI contributions where applicable.
Monthly (11th): GSTR-1 outward supply return.
Quarterly: Advance Tax instalments; TDS returns (Jul/Oct/Jan/May).
31 October (generally): Annual CIT return for audited companies. Deadline varies by entity type and financial year end. Confirm before implementation.

Myanmar Tax Compliance & Filing Services

Companies incorporated in Myanmar and registered branch offices of overseas corporations are subject to corporate income tax levied on their profits. The general corporate income tax rate applicable to business profits is 22% (from FY 2021/22). Tax exemptions may apply in accordance with the Myanmar Investment Law or the Special Economic Law Zones. Taxpayers with taxable proceeds exceeding MMK 50,00,000 per year from the sale of goods or services must further register, file and pay Commercial Tax. The Internal Revenue Department (IRD) administers all direct and most indirect taxes. We support Myanmar tax compliance through our Yangon office.

  • Corporate Income Tax: Tax Identification Number (TIN) registration, Annual Corporate Income Tax return filing within three months from the financial year end; quarterly advance Corporate Income Tax payments within 10 days from the end of each quarter
  • Commercial Tax: Applicable on the sale of goods and services (unless exempted); Commercial Tax registration, monthly Commercial Tax payment 10 days from the end of each month; quarterly Commercial Tax returns must be filed within 1 month from the end of each quarter; annual commercial tax returns must be filed within 3 months from the end of financial year
  • Personal Income Tax (withholding on employment income): Monthly personal income tax deduction from employees and remittance to the IRD; employer declaration coordination
  • Specific Good Tax: Applicable on the sale of specific goods imported or manufactured in Myanmar. Specific Goods Tax registration, monthly Specific Goods Tax payment within 10 days from the end of each month; quarterly Specific Goods Tax returns filing within 10 days from the end of each quarter
  • Withholding Tax: Withholding tax on payments for services, dividends, interest and royalties (rates vary by recipient type and applicable treaty) within 15 days from payments; filing and remittance coordination
  • Stamp Duty: Tax levied on certain legal instruments, payable on or before execution
  • Transfer pricing documentation or disclosure support: where applicable and required; Myanmar's transfer pricing framework is developing — we coordinate with the relevant Luther professionals where guidance is required
  • Tax advisory support: support may include advisory coordination on Corporate Income Tax, Commercial Tax, Withholding Tax and cross-border matters through our established professional network; we coordinate with the relevant Luther professionals where specialist advice is required
Myanmar FAQs & expertise →

Myanmar — Note on Operations

Luther supports Myanmar tax compliance through its Yangon office. Please contact us to discuss your specific requirements.

Country FAQs

Tax Compliance & Advisory — Questions by Country

Practical answers for the country selected above. Use the country tabs to update these answers and the related expertise.

Singapore
What tax compliance can Luther support in Singapore?
Can Luther coordinate tax across several Asian markets from Singapore?
Can Luther advise on a specific Singapore tax question?
Related expertise in Singapore
Payroll & HR Administration Accounting & Reporting Corporate Secretarial & Entity Compliance Company Setup Banking & Payment Administration Immigration & Work Permit Support Transaction & Corporate Support Closure & Restructuring Support
Malaysia
What tax compliance can Luther support in Malaysia?
Can Luther coordinate tax across several Asian markets from Malaysia?
Can Luther advise on a specific Malaysia tax question?
Related expertise in Malaysia
Payroll & HR Administration Accounting & Reporting Corporate Secretarial & Entity Compliance Company Setup Banking & Payment Administration Immigration & Work Permit Support Transaction & Corporate Support Closure & Restructuring Support
Indonesia
What tax compliance can Luther support in Indonesia?
Can Luther coordinate tax across several Asian markets from Indonesia?
Can Luther advise on a specific Indonesia tax question?
Related expertise in Indonesia
Payroll & HR Administration Accounting & Reporting Corporate Secretarial & Entity Compliance Company Setup Banking & Payment Administration Immigration & Work Permit Support Transaction & Corporate Support Closure & Restructuring Support
Thailand
What tax compliance can Luther support in Thailand?
Can Luther coordinate tax across several Asian markets from Thailand?
Can Luther advise on a specific Thailand tax question?
Related expertise in Thailand
Payroll & HR Administration Accounting & Reporting Corporate Secretarial & Entity Compliance Company Setup Banking & Payment Administration Immigration & Work Permit Support Transaction & Corporate Support Closure & Restructuring Support
Vietnam
What tax compliance can Luther support in Vietnam?
Can Luther coordinate tax across several Asian markets from Vietnam?
Can Luther advise on a specific Vietnam tax question?
Related expertise in Vietnam
Payroll & HR Administration Accounting & Reporting Corporate Secretarial & Entity Compliance Company Setup Banking & Payment Administration Immigration & Work Permit Support Transaction & Corporate Support Closure & Restructuring Support
India
What tax compliance can Luther support in India?
Can Luther coordinate tax across several Asian markets from India?
Can Luther advise on a specific India tax question?
Related expertise in India
Payroll & HR Administration Accounting & Reporting Corporate Secretarial & Entity Compliance Company Setup Banking & Payment Administration Immigration & Work Permit Support Transaction & Corporate Support Closure & Restructuring Support
Myanmar
What tax compliance can Luther support in Myanmar?
Can Luther coordinate tax across several Asian markets from Myanmar?
Can Luther advise on a specific Myanmar tax question?
Related expertise in Myanmar
Bookkeeping & Accounting Payroll Administration Corporate Secretarial & Regulatory Compliance Company Setup Banking & Account Administration Immigration Support Transaction & Corporate Support Liquidation & De-Registration Support

Still have questions? Tell us your country and requirement and we'll point you to the right specialist.

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Service Scope

What's Included in Our Tax Service

From annual return preparation through to authority correspondence, payment coordination, and tax advisory support across your Asian entities.

Corporate Income Tax Returns

Annual tax return preparation and electronic submission to local tax authority.

Estimated Tax / Advance Tax Instalments

Quarterly or monthly provisional tax payments calculated and coordinated.

GST / VAT / SST Returns

Monthly or quarterly indirect tax returns prepared and filed electronically.

Withholding Tax Filing

Monthly WHT remittance and return submission for payments to non-residents.

Tax Authority Correspondence

All queries, information requests, and assessments handled by our in-market teams.

Tax Payment Coordination

Tax liabilities calculated and payment instructions provided before each deadline.

Tax Audit Support

Full documentation preparation and authority liaison during tax audits and investigations.

Annual Tax Calendar

A forward-looking compliance calendar for each entity showing all due dates.

Transfer Pricing Disclosure

Annual TP declaration forms filed where required.

Integrated with Accounting

Tax returns prepared directly from our accounting records with full reconciliation.

Tax Advisory Support

GST advisory, withholding tax planning, residency, incentives and structuring support. Where specialist legal or tax advisory is required, we coordinate with the relevant Luther professionals.

Our Approach

Tax Compliance That Integrates with Your Finance Function

Tax compliance is most efficient when it runs directly from the accounting process. Our integrated model eliminates the handoff between accountant and tax adviser that creates errors and delays.

  • Tax returns prepared from our own accounting records — no rekeying, no reconciliation gaps between books and returns
  • In-market tax compliance specialists in each country who correspond with local authorities in the local language
  • Proactive deadline management — your tax compliance calendar is maintained and monitored by our team, not left to you to track
  • Transfer pricing documentation prepared by in-market specialists who understand local TP rules and documentation requirements
  • Real-time regulatory monitoring — changes to tax rates, filing requirements, and tax concessions communicated as they occur
7
Asian Markets Covered
18+
Years in Singapore & Asia
21
Luther Group Offices Worldwide
Our Process

Tax Compliance, Start to Finish

1

Entity & Obligation Review

We map all tax obligations for each entity across each market.

2

Compliance Calendar

A forward-looking calendar of all filing deadlines is set up and shared with you.

3

Return Preparation

Returns prepared from our accounting records and submitted to your review.

4

Filing & Confirmation

After your approval, returns are filed electronically and confirmations retained.

FAQ

Frequently Asked Questions

Do you provide tax advisory, or compliance only?
We provide both. Tax compliance — preparing and filing statutory tax returns across all required taxes in each jurisdiction — is delivered alongside tax advisory support as part of our corporate services, including GST advisory, withholding tax planning, residency, incentives, and structuring. Where specialist legal or tax advice is required, we coordinate with the relevant Luther professionals.
Can you manage tax compliance across multiple Asian entities?
Yes. We coordinate tax compliance for multiple entities across different Asian jurisdictions under a single engagement. A compliance calendar is maintained across all entities so nothing is missed.
Do you manage correspondence with tax authorities?
Yes. Routine tax authority correspondence, including responses to queries and tax authority information requests, is included in our compliance service.
What happens during a tax audit?
We prepare the required documentation, organise your records, and attend meetings with the tax authority on your behalf. Our in-market teams correspond in the local language and manage the process to minimise disruption to your business.
How are transfer pricing requirements handled?
We prepare annual transfer pricing disclosure forms required by local law. For more complex TP documentation (master files, local files), we coordinate with appropriate specialists.
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End-to-end payroll processing, statutory contributions, payslips, and HR administration across Asia.

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Monthly bookkeeping, management accounts, statutory financial statements, and group reporting across Asia.

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Company secretary, statutory compliance, board resolutions, and regulatory filings across Asia.

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Ready to Consolidate Tax Compliance Across Your Asian Operations?

Talk to our tax compliance team about your entities and filing obligations.

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